This Year,Blakeney Enterprises Engaged a New Auditor Who Must

This year,Blakeney Enterprises engaged a new auditor who must

A) Attempt to communicate with the predecessor auditor before accepting the engagement.
B) Review the predecessor's audit documentation if the audit is to be in accordance with GAAS.
C) Seek the SEC's permission to accept the engagement if Blakeney is publicly owned.
D) Reject the engagement if the change in auditors resulted from a dispute with the predecessor.